К вопросу о возможностях и рисках налогового маневра по НДФЛ в ретроспективе реформирования российской налоговой системы

The paper defines problems of the reforming of PIT. The advantages and disadvantages of the proportional and progressive scale of PIT are considered. Prospects and risks of progressive scale introduction taking into account the experience of the tax reform of 2000 are estimated.